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| FINA0045-1 | In-depth Accounting and Practical Files
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | |
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Language(s) of instruction :
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| French language |
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Course contents :
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| This seminar will include the accounting & financial analysis of real financial statements from trade, industrial & financial companies.
It will be based mainly on the « case method », and will concentrate on preparing students for the different jobs in auditing. It also studies the evolution of accounting standards.
The seminar is a prerequisite for the exam giving the status of trainee auditor, and for Analysis & Audit classes (evening classes). |
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Learning outcomes of the course :
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| This course will get students used to the legislation on financial statements and the "Code des sociétés" through a thorough analysis of the existing accounting concepts. Students will also develop critical analysis on particular situations.
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Prerequisites and co-requisites/ Recommended optional programme components :
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| FIN 505 Accounting & Finance
FIN 503 Cost Accounting
FIN 502 Management Accounting
FIN 504 Corporate Accounting
FIN 397 Financial management & Corporate Assessment
FIN 524 Financial Analysis |
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Mode of delivery (face-to-face ; distance-learning) :
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| The class will be divided into work groups in order to give students real cases to analyze. Students must realize management is no mere « recipe book ». The student must be able to analyze the case in financial, accounting and legal framework. Lectures on specific subjects are also planned. |
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Recommended or required readings :
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| English version later |
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Assessment methods and criteria :
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| 1st session assessment : continuous assessment based on the analysis of real cases and presentations. MCQ on the theory
2nd session assessment : MCQ on the theory. Oral examination on the practical part
prolonged 2nd session assessment : MCQ on the theory. Oral examination on the practical part |
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